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RESERVE MECH. v. COMMISSIONER OF INTERNAL REVENUE

No. 18-9011.

34 F.4th 881 (2022)

RESERVE MECHANICAL CORP., f/k/a Reserve Casualty Corp., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Alabama Captive Insurance Association, Inc.; Arizona Captive Insurance Associaton, Inc.; Delaware Captive Insurance Association Inc.; Georgia Captive Insurance Association, Inc.; Hawaii Captives Insurance Council; Kentucky Captive Association, Inc.; Missouri Captive Insurance Association; Montana Captive Insurance Association, Inc.; North Carolina Captive Insurance Association,; Utah Captive Insurance Association; Self Insurance Institute of America, Amici Curiae.

United States Court of Appeals, Tenth Circuit.

FILED May 13, 2022.

Attorney(s) appearing for the Case

Val J. Albright , Foley & Lardner, LLP, Dallas, Texas ( Michelle Y. Ku , Foley & Lardner, LLP, Dallas, Texas, E. John Gorman , Logan R. Gremillion , and Coby M. Hyman , The Feldman Law Firm LLP, Houston, Texas, with him on the briefs) for the Petitioner-Appellee.

Geoffrey J. Klimas , Attorney, Tax Division ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Joshua Wu , Deputy Assistant Attorney General, Francesca Ugolini , Attorney, Arthur T. Catterall , Attorney, Tax Division, with him on the brief), Department of Justice, Washington, D.C., for Respondent-Appellee.

Elizabeth J. Bondurant ( Jonathan Reid Reich , with her on the brief), Womble Bond Dickinson (US) LLP, Atlanta, Georgia, filed a brief for Amici Curiae The Alabama Captive Insurance Association, Inc., Arizona Captive Insurance Association, Inc., Delaware Captive Insurance Association Inc., Georgia Captive Insurance Association, Inc., Hawaii Captives Insurance Council, Kentucky Captive Association, Inc., Missouri Captive Insurance Association, Montana Captive Insurance Association, Inc., North Carolina Captive Insurance Association, Utah Captive Insurance Association, and Self Insurance Institute of America.

Before HARTZ, HOLMES, and PHILLIPS, Circuit Judges.

Reserve Mechanical Corp. appeals the decision of the Tax Court affirming the decision of the Commissioner of Internal Revenue that it did not qualify for an exemption from income tax as a small insurance company and that the purported insurance premiums it received must therefore be taxed at a 30% rate under I.R.C. § 881...

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